New Jersey Sales Tax Calculator 2026 — 6.625% Rate
Calculate New Jersey sales tax on any purchase instantly. NJ has a flat 6.625% state rate with no general local add-on, plus a reduced 3.3125% Urban Enterprise Zone rate at certified in-person retailers. Enter your purchase amount to see the tax and the total amount due — all calculated privately in your browser.
The New Jersey Sales Tax Calculator is a free, browser-based tool that applies NJ's flat 6.625% statewide sales tax (halved to 3.3125% inside 32 Urban Enterprise Zones like Newark, Camden, and Bridgeton) to any purchase. Most grocery food, most clothing and footwear (New Jersey has no price cap) and prescription and over-the-counter drugs are exempt, so leave those out of the amount you enter. Enter the taxable purchase amount for instant itemized tax and total. Updated 2026-10-07.
New Jersey Sales Tax Rate: 6.625% Flat Statewide
The New Jersey state sales tax rate is a flat 6.625% — unlike most U.S. states, NJ has NO general county or city add-on. A $100 purchase costs $106.63 at the statewide rate, whether you buy it in Cherry Hill, Hoboken or Toms River. The only exception: 32 designated Urban Enterprise Zones (UEZs) where eligible in-person retail purchases are taxed at a reduced 3.3125% — exactly half the statewide rate — to support economic development in those areas. Salem County businesses also charge the half rate on qualifying in-person sales. The statewide average combined rate is 6.60% (Tax Foundation, rates as of July 1, 2026) because those reduced-rate areas pull the average slightly below the statutory 6.625%.
What Is and Isn't Taxed in New Jersey
New Jersey exempts most food sold as grocery items; candy, soft drinks and prepared food are taxable. Clothing and footwear are exempt with no price limit, except fur clothing, clothing accessories, sport or recreational equipment and protective equipment (unless the protective equipment is necessary for the daily work of the user). Prescription drugs and over-the-counter drugs are exempt. Books are taxable, in print or delivered electronically. Source: New Jersey Sales Tax Guide S&U-4.
New Jersey Sales Tax Holidays
New Jersey no longer has a sales tax holiday. The annual back-to-school holiday for computers, school supplies and sport or recreational equipment was last held from August 26 to September 4, 2023, and was repealed by P.L. 2024, c. 19, so sellers charge tax on all taxable items all year. Source: New Jersey Division of Taxation, Repeal of Annual Sales Tax Holiday.
How to Calculate New Jersey Sales Tax
To calculate New Jersey sales tax, multiply the purchase price by the applicable rate. For most purchases statewide: price × 6.625% = tax. For in-person purchases at a certified Urban Enterprise Zone retailer: price × 3.3125% = tax. Example: a $200 purchase at the standard 6.625% state rate = $13.25 tax = $213.25 total; at the UEZ reduced 3.3125% rate = $6.63 tax = $206.63 total. Online and out-of-zone purchases never qualify for the UEZ discount — you must shop in person at the participating store.
Tips for Accurate Sales Tax Calculations
New Jersey has no county or city rate to look up: the rate is 6.625% unless you buy in person from a certified Urban Enterprise Zone seller or a Salem County business, where qualifying goods are taxed at 3.3125%. The 6.60% statewide average (Tax Foundation, rates as of July 1, 2026) only reflects those reduced-rate areas and is not a rate any shop charges. Keep receipts that show the tax rate used; this helps verify correct tax was charged and supports any refund claims for exempt purchases. If you are making a business purchase, check whether your state offers a sales tax exemption certificate to avoid paying tax on resale items.
New Jersey Urban Enterprise Zones & Special Rates
Per the New Jersey Division of Taxation: New Jersey assesses a 6.625% Sales Tax statewide with no general county or city add-on. The exception: in the 32 Urban Enterprise Zones (UEZs) — Newark, Camden, Trenton and Paterson among them — a certified seller may charge half the rate, 3.3125%, on most sales of tangible personal property, provided the customer orders in person at the seller's place of business in the zone. Motor vehicles, trailers, alcoholic beverages, cigarettes and energy are taxed at the full rate in a zone, and the reduced rate cannot be collected on services (Technical Bulletin TB-45). Special categories: motor vehicles 6.625% on the purchase price; prepared food and restaurant meals 6.625%; retail sales of recreational cannabis are subject to the 6.625% Sales Tax, while medical cannabis has not been taxable since July 1, 2022. Wildwood, Wildwood Crest and North Wildwood businesses add a 2% Cape May County Tourism Sales Tax on tourism-related sales, and Atlantic City has its own Luxury Tax on certain sales. Updated 2026-10-07.
NJ Sales Tax on Cars, Boats, and Major Purchases
Motor vehicles are taxed at the full 6.625% of the purchase price, new or used — the UEZ and Salem County reduced rates do NOT apply to vehicles. A $30,000 car = $1,987.50 in NJ sales tax. A trade-in of another vehicle that the dealer will resell reduces the taxable price: tax is charged on the price after the trade-in allowance. A vehicle bought from a private party is taxed at 6.625% too; a genuine gift with no lien is not taxed. If you buy out of state and bring the vehicle to New Jersey, you owe use tax at 6.625% less any sales tax you paid to the other state. Zero-emission vehicles are no longer exempt: they were taxed at 3.3125% from October 1, 2024 to June 30, 2025, and at the full 6.625% since July 1, 2025. Boats and other vessels are taxed at half the rate, 3.3125%, with the tax capped at $20,000 per vessel (P.L. 2015, c. 170, for purchases on and after February 1, 2016). Major appliances and electronics: standard 6.625%. Sources: New Jersey Division of Taxation — Motor Vehicle Casual Sales FAQ, Boats and Vessels, and Zero Emission Vehicles notice. Updated 2026-10-07.
New Jersey vs Neighboring States Sales Tax Comparison (2026)
NJ's 6.625% flat rate matters most when compared with its neighbours. Delaware: no sales tax — one of five states with no statewide sales tax (Alaska, Delaware, Montana, New Hampshire, Oregon). A New Jersey resident who buys a taxable item in Delaware and brings it home owes New Jersey use tax at 6.625%; the Division of Taxation's own example is a couch bought on a trip to Delaware. New York: 4% state plus local tax = 7% to 8.875% combined, 8.875% in New York City. Pennsylvania: 6% state, 7% in Allegheny County, 8% in Philadelphia — Philadelphia's 8% is above NJ, and Pennsylvania, like New Jersey, exempts grocery food and most clothing. Connecticut: 6.35% statewide with no local tax, and clothing is taxable there. If you paid another state's sales tax at a rate below 6.625%, you owe New Jersey the difference as use tax. Sources: NJ Division of Taxation — Use Tax FAQ; New York Publication 718; Pennsylvania Department of Revenue; Connecticut Department of Revenue Services; Tax Foundation, rates as of July 1, 2026. Updated 2026-10-07.
Digital Goods, Streaming, and Software Sales Tax in New Jersey
New Jersey taxes specified digital products at 6.625% — digital audio-visual works, digital audio works (including ringtones) and digital books that are electronically transferred, meaning downloaded, to the purchaser. A product that is streamed or otherwise accessed but not delivered to the purchaser is not taxable, and the Division of Taxation's Sales Tax Guide states that the term does not include streaming services — so a streaming subscription is not subject to New Jersey sales tax, while a downloaded movie, song or e-book is. Books are taxable whether delivered in hard copy or electronically. Prewritten (canned) software is taxable, including when it is delivered electronically, unless it is delivered electronically and used directly and exclusively in the purchaser's business; custom software is not subject to Sales Tax (TB-51(R)). Software-as-a-service is not the sale of tangible personal property and is treated as a service, because the customer only receives access to the software (Technical Bulletin TB-72); information services are taxable. Where tax is due on a download and the seller did not collect it, you owe use tax, payable on Form ST-18 or on your NJ-1040. Source: New Jersey Sales Tax Guide S&U-4. Updated 2026-10-07.
New Jersey Sales Tax Quick-Lookup by Purchase Amount (2026)
At the flat 6.625% statewide rate the tax on a common purchase is easy to sanity-check without the calculator. $10 carries 66¢ tax for a total of $10.66; $25 carries $1.66 for $26.66; $50 carries $3.31 for $53.31; $100 carries $6.63 for $106.63; $500 carries $33.13 for $533.13; $1,000 carries $66.25 for $1,066.25; and $5,000 carries $331.25 for $5,331.25. In an Urban Enterprise Zone or in Salem County the qualifying-retailer rate is exactly half — 3.3125% — so a $1,000 purchase carries $33.13 instead of $66.25. New Jersey adds no county or city sales tax on top of these figures, which is the main way it differs from neighbouring New York and Pennsylvania: the rate you see here is the rate you pay anywhere in the state. The current rate and the reduced-rate programmes are published by the New Jersey Division of Taxation. Updated 2026-10-07.
Which New Jersey Towns Qualify for the 3.3125% UEZ Rate
The reduced 3.3125% rate is not available everywhere — it applies only inside a designated Urban Enterprise Zone. New Jersey runs 32 zones covering 37 municipalities: Asbury Park, Bayonne, Bridgeton, Camden, Carteret, East Orange, Elizabeth, Gloucester City, Guttenberg, Hillside, Irvington, Jersey City, Kearny, Lakewood, Long Branch, Millville, Mount Holly, New Brunswick, Newark, North Bergen, North Wildwood, Orange, Passaic, Paterson, Pemberton Township, Perth Amboy, Phillipsburg, Plainfield, Pleasantville, Roselle, Trenton, Union City, Vineland, West New York, West Wildwood, Wildwood City and Wildwood Crest. You do not have to check that list by hand: pick your town from the Your NJ Town dropdown in the calculator above and it reports the zone status for you, then tells you which rate option to select. If your town is not on that list, use the 6.625% statewide rate. Being inside a zone is necessary but not sufficient: the seller must also be a UEZ-certified business, the purchase must be made in person, and motor vehicles, trailers, alcoholic beverages, cigarettes, energy and services are taxed at the full rate at any location. Source: NJ Department of Community Affairs — UEZ Locations (32 active zones in 37 municipalities) and Division of Taxation Technical Bulletin TB-45.
New Jersey Sales Tax Calculator in Reverse: Back Out Tax From a Total
Switch Calculation Mode to Remove tax from a total (reverse) when you already know what you paid and need the pre-tax price — the number bookkeepers, expense reports, and NJ business filings actually ask for. The formula is pre-tax price = total ÷ (1 + rate), not total minus the rate, which is the mistake that leaves receipts a few cents off. Example at the 6.625% statewide rate: a $107.00 receipt divides to $100.35 pre-tax plus $6.65 in sales tax. Confirm the rate with the New Jersey Division of Taxation before filing. Updated 2026-10-07.
Last updated: October 2026. Sources: NJ Division of Taxation — Sales and Use Tax; Urban Enterprise Zone; NJ DCA — UEZ Locations; New Jersey Sales Tax Guide S&U-4; Zero Emission Vehicles notice; Repeal of Annual Sales Tax Holiday; Tax Foundation, State and Local Sales Tax Rates, Midyear 2026 (rates as of July 1, 2026).
Frequently Asked Questions
Does Salem County have a lower sales tax rate than the rest of New Jersey?
Yes. Certain retail sales of goods made by businesses located in Salem County are taxed at 3.3125%, exactly half the 6.625% statewide rate. The sale must be made in person from a place of business the seller regularly operates in Salem County. The reduced rate does not cover motor vehicles, alcoholic beverages, cigarettes, prepared food, meals and beverages, services, cannabis, or mail-order, catalog and internet sales. Pick the Salem County option in the Rate dropdown above to see the reduced figure.
How much is sales tax on $1,000 in New Jersey?
$66.25, for a total of $1,066.25 at the 6.625% statewide rate. At the reduced 3.3125% Urban Enterprise Zone or Salem County rate it is $33.13, for a total of $1,033.13. New Jersey charges no county or municipal sales tax on top, so these totals are the same anywhere in the state.
What is the sales tax rate in New Jersey?
The New Jersey state sales tax rate is 6.625% — a flat statewide rate with NO general local sales tax. In 32 designated Urban Enterprise Zones (UEZs), eligible in-person purchases are taxed at the reduced rate of 3.3125%. (Source: New Jersey Division of Taxation, 2026.)
Does New Jersey tax groceries?
New Jersey exempts most food sold as grocery items from sales tax, and dietary supplements are exempt too. Prepared food, candy and soft drinks ARE taxable at 6.625%. Restaurant meals are also taxed at the full rate.
Is clothing taxed in New Jersey?
No — New Jersey exempts clothing and footwear from sales tax, with no dollar limit per item. The exemption does NOT cover fur clothing, clothing accessories, sport or recreational equipment, or protective equipment (unless the protective equipment is necessary for the daily work of the user), which ARE taxable at 6.625%.
What is the combined sales tax rate in New Jersey?
The combined sales tax rate in New Jersey is 6.625% — a flat statewide rate with no general local addition. The statewide average combined rate is 6.60% (Tax Foundation, rates as of July 1, 2026) because the 3.3125% reduced rate in Urban Enterprise Zones and Salem County pulls the average slightly below the statutory 6.625%.
How do I calculate sales tax in New Jersey?
Multiply the purchase price by 0.06625. Example: $50 × 0.06625 = $3.31 tax, total $53.31. For UEZ in-person purchases: $50 × 0.033125 = $1.66 tax, total $51.66.
Is this New Jersey sales tax calculator free?
Yes — 100% free, no sign-up, no data leaves your browser. Use it for as many purchases as you want and bookmark the page for future receipts.
Does New Jersey have a clothing sales tax exemption?
Yes — clothing and footwear are exempt from sales tax in NJ regardless of price, with no per-item dollar cap. By comparison New York only exempts items under $110, and Pennsylvania taxes formal wear, fur and sports clothing. New Jersey's exemption excludes clothing accessories (such as jewelry and handbags), sport or recreational equipment, protective equipment that is not needed for the user's daily work, and fur clothing — those ARE taxed at 6.625%.
How much is sales tax on a car in New Jersey?
New Jersey charges 6.625% sales tax on the purchase price of a new or used motor vehicle, after deducting any trade-in allowance for a vehicle the dealer will resell. A $30,000 car = $1,987.50 in tax. The Urban Enterprise Zone reduced rate does NOT apply to vehicles. A vehicle bought out of state and brought to NJ owes 6.625% use tax, less any sales tax paid to the other state. Used cars bought from a private party are also taxed at 6.625%. Zero-emission vehicles lost their exemption and have been taxed at the full 6.625% since July 1, 2025.
Does the UEZ reduced rate apply to online orders?
No. The 3.3125% Urban Enterprise Zone rate only applies to qualifying purchases made IN PERSON at a certified UEZ business. Mail-order, telephone and similar orders delivered in New Jersey are taxed at the standard 6.625% statewide rate. Motor vehicles, trailers, alcoholic beverages, cigarettes, energy and services also do not qualify, regardless of UEZ location.
Is Netflix, Spotify, or Amazon Prime taxed in New Jersey?
Not as a streaming service. New Jersey taxes specified digital products — digital movies, music and books — only when they are electronically transferred (downloaded) to the purchaser. The New Jersey Sales Tax Guide (S&U-4) says receipts from a specified digital product that is streamed or otherwise accessed, but not delivered electronically to the purchaser, are not taxable, and that the term does not include streaming services. A downloaded movie, song or e-book is taxable at 6.625%, and so is a printed book.
Do I owe use tax on out-of-state purchases in New Jersey?
Yes if the seller did not charge NJ sales tax, or charged another state's tax at a lower rate. New Jersey's use tax rate matches the sales tax (6.625%) and applies to taxable items bought from out-of-state sellers and used in NJ. Pay it with Form ST-18 or report it on the Use Tax line (line 51) of Form NJ-1040. Common examples: a purchase from a small direct seller that is below New Jersey's remote-seller threshold ($100,000 of sales or 200 transactions a year into the state) and so does not collect, or a tax-free purchase in Delaware or New Hampshire that you bring home. Marketplaces must collect New Jersey tax on every sale they facilitate, whatever the size of the seller.
How does New Jersey sales tax compare to Delaware, Pennsylvania, and New York?
Delaware: no state or local sales tax. New York: 4% state plus local tax, 7% to 8.875% combined (8.875% in New York City). Pennsylvania: 6% state, 7% in Allegheny County and 8% in Philadelphia. Connecticut: 6.35% statewide. New Jersey at 6.625% flat sits below New York and Philadelphia but above Connecticut and Delaware. A New Jersey resident who buys a taxable item tax-free in Delaware and brings it home owes NJ use tax at 6.625%. Sources: NJ Division of Taxation Use Tax FAQ, New York Publication 718, Pennsylvania Department of Revenue, Connecticut Department of Revenue Services.
Do NJ residents have to pay sales tax buying a car in Delaware or New Hampshire?
Yes. A vehicle bought in Delaware or New Hampshire — neither has a statewide sales tax — and brought to New Jersey is subject to NJ tax at 6.625% of the purchase price, because use tax is due when no sales tax of any kind was paid. The Division of Taxation's Casual Sales Unit works with the New Jersey Motor Vehicle Commission to verify that the correct tax was paid on vehicle purchases.
How do I reverse calculate New Jersey sales tax from a total?
Divide the total by 1 plus the rate — do not subtract the percentage. At the 6.625% statewide NJ rate, a $107.00 total divides to $100.35 pre-tax and $6.65 in sales tax. Set Calculation Mode on this page to 'Remove tax from a total (reverse)' and enter the amount you actually paid; the calculator returns the pre-tax price and the tax.
Why does subtracting 6.625% from my New Jersey total give the wrong pre-tax price?
Because the tax was charged on the smaller pre-tax figure, not on the total. Subtracting 6.625% of $107.00 removes more than was ever added, leaving you short by a few cents on small receipts and by dollars on large ones. The correct reverse formula is total ÷ (1 + rate). This is the most common error on expense reports and NJ sales-tax returns, and the reverse mode in this calculator applies the correct formula automatically.
Is my town a New Jersey Urban Enterprise Zone?
New Jersey has 32 Urban Enterprise Zones covering 37 municipalities: Asbury Park, Bayonne, Bridgeton, Camden, Carteret, East Orange, Elizabeth, Gloucester City, Guttenberg, Hillside, Irvington, Jersey City, Kearny, Lakewood, Long Branch, Millville, Mount Holly, New Brunswick, Newark, North Bergen, North Wildwood, Orange, Passaic, Paterson, Pemberton Township, Perth Amboy, Phillipsburg, Plainfield, Pleasantville, Roselle, Trenton, Union City, Vineland, West New York, West Wildwood, Wildwood City and Wildwood Crest. Anywhere else in New Jersey the rate is the flat 6.625%. Rather than scanning that list, pick your town in the 'Your NJ Town' dropdown on this page and the calculator reports the zone status for you. Source: NJ Department of Community Affairs, UEZ Locations.
I live in a UEZ town — why did the store still charge me 6.625%?
Living in a zone does not by itself get you the reduced rate. The retailer has to be separately UEZ-certified with the state, and plenty of shops inside a zone are not. The purchase also has to be made in person at that location, and some sales are taxed at the full rate no matter where you buy them: motor vehicles, trailers, alcoholic beverages, cigarettes, energy and services. Orders placed by mail, telephone or online are taxed at the full 6.625%.